Revenue summons compliance with circulars and DIN requirement accepted on assurance of future adherence

Revenue summons were challenged on the ground that the applicable circulars and guidelines, including the requirement to mention DIN, had not been followed. The HC disposed of the petition on the respondents' statement that those circulars and guidelines would be complied with going forward, and that any request for representation through an authorised agent would be considered in accordance with law. The operative effect was that the court did not decide the merits of the challenge and accepted the assurance of future compliance.

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Issues: Whether the summons issued by the revenue authorities required compliance with the applicable circulars and guidelines, including mention of DIN, and whether the writ petition could be disposed of on the respondents' statement of future compliance.

Outcome: The petition was disposed of on the basis of the respondents' statement that the applicable circulars and guidelines would be followed and that any request concerning representation through an authorised agent would be considered in accordance with law.

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